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2022-12-31-accounts

Page
Reference and administrative details ofthe Charity, its Trustees and advisers
Trustees'
report
2-7
Independent auditors' report on the financial statements 8-11
Consolidated statement offinancial activities 12
Consolidated balance sheet 13
Charity balance sheet 14
Consolidated statement ofcash flows 15
Notes to the financial statements 16-38
REFERENCE AND ADMINISTRATIVE
DETAILS OF
REFERENCE AND ADMINISTRATIVE
DETAILS OF
REFERENCE AND ADMINISTRATIVE
DETAILS OF
REFERENCE AND ADMINISTRATIVE
DETAILS OF
REFERENCE AND ADMINISTRATIVE
DETAILS OF
THE CHARITY, ITSTRUSTEES AND ADVISERS THE CHARITY, ITSTRUSTEES AND ADVISERS THE CHARITY, ITSTRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees Babatunde
Sofowora
Olukayode
Olawode
David Makoyawo
Solomon Adegoke
Olakunle
Falodun
Odunitan
Oluranti
Orioke (appointed 6 October 2023)
Folake Kehinde
Ogunmekan
(appointed 6 October 2023)
Charity registered
number 1172998
Principal office 254-270 Camberwell Road
Corner of Medlar Street
London
SE5ODP
Chief executive officer Pastor Olayemi Adeleke
Independent auditors Stephen
Michael Associates
Chartered
Certified
Accountants
Statutory Auditors
201 Borough
High
Street
London
SE1 1JA
Bankers Barclays Bank pic
P0 Box279
41 Woolwich
New
Road
London
SE186NU
Solicitors Fisher Jones Greenwood
Charter Court
Colchester Business Park
Colchester
Essex
CO4 9YA

Outcome Target Outcome
Target
2022 2021
Average number of congregation 1,750 1,850 1720
1850
Average number ofvolunteers 245 250 242
250
Community
awareness
offood bank
720 visited 659visited

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note K
Income from:
Donations
and legacies
12,105 1,191,001 1,203,106 985,625
Charitable
activities
394 394
Other trading
activities
354,950 354,950 125,975
Investments 28,239 28,239 30,604
Total income 12,105 1,574,584 1,586,689 1,142,204
Expenditure
on:
Raising funds 252,325 252,325 82,449
Charitable
activities
26,655 1,034,835 1,061,490 1,131,917
Total expenditure 26,655 1,287,160 1,313,815 1,214,366
Net (expenditure)/income before
taxation (14,550) 287,424 272,874 (72,162)
Taxation 1,314 1,314
Net movement
in funds
(14,550) 288,738 274,188 (72,162)
Reconciliation
offunds:
Total funds brought forward 83,660 5,814,689 5,898,349 5,970,511
Net movement
in funds
(14,550) 288,738 274,188 (72,162)
Total funds carried forward 69,110 6,103,427 6,172,537 5,898,349

CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2022
Note 2022 2021f
Fixed assets
Tangible assets 14 6,319,104 6,523,625
6,319,104 6,523,625
Current assets
Debtors 16 313,957 61,659
Cash at bank and in hand 312,864 116,299
626,821 177,958
Creditors: amounts falling due within one
year 17 (418,331) (268,497)
Net current assets I liabilites 208,490 (90,539)
Total assets less current liabilities 6,527,594 6,433,086
Creditors: amounts falling due after more
than one year 18 (355,057) (534,737)
Net assets excluding pension asset 6,172,537 5,898,349
Total net assets 6,172,537 5,898,349
Charity funds
Restricted
funds
20 69,110 83,660
Unrestricted
funds
20 6,103,427 5,814,689
Total funds 6,172,537 5,898,349

Note 2022 2021f
Fixed assets
Tangible assets 14 6,319,104 6,523,625
Investments 15 3 3
6,319,107 6,523,628
Current assets
Debtors 16 313,338 61,412
Cash at bank and in hand 225,601 93,535
538,939 154,947
Creditors: amounts falling due within one
year 17 (557,213) (378,311)
Net current
liabilities
(18,274) (223,364)
Total assets less current liabilities 6,300,833 6,300,264
Creditors: amounts falling due after more
than one year 18 (330,890) (500,570)
Net assets excluding pension asset 5,969,943 5,799,694
Total net assets 5,969,943 5,799,694
Charity funds
Restricted
funds
20 69,110 83,660
Unrestricted
funds
20 5,900,833 5,716,034
Total funds 5,969,943 5,799,694

2022 202'I
Cash flows from operating activities
Net cash used
in operating
activities 183,968 77,157
Cash flows from investing activities
Dividends,
interests
and rents from investments
28,239 30,704
Proceeds from the sale oftangible fixed assets 447,632 10,000
Purchase oftangible
fixed assets
(283,594) (5,140)
Net cash provided
by investing
activities
192,277 35,564
Cash flows from financing activities
Repayments
of borrowing
(179,680) (94,681)
Net cash used
in financing
activities (179,680) (94,681)
Change
in cash and cash
equivalents
in
the year 196,565 18,040
Cash and cash equivalents at the beginning ofthe year 116,299 98,259
Cash and cash equivalents at the end of the year 312,864 116,299
The notes on pages 16to 38form part ofthese financial statements

Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Donations
Church collections 12,105 1,090,344 1,102,449
Gift aid income tax recoverable 67,129 67,129
Subtotal detailed disclosure 12,105 1,157,473 1,169,578
Donations 33,528 33,528
Subtotal 33,528 33,528
12,105 1,191,001 1,203,106
Restricted Unrestricted Total
funds funds funds
2021 2021 2021
Donations
Church collections 17,208 816,063 833,271
Gift aid income tax recoverable 80,646 80,646
Subtotal detailed disclosure 17,208 896,709 913,917
Government grants 71,708 71,708
Subtotal 71,708 71,708
88,916 896,709 985,625

Unrestricted Total Total
funds funds funds
2022 2022 2021
394 394

Unrestricted Total
funds funds
2022 2022
E
354,950 354,950
Rent receivable 354,950 354,950
Unrestricted Total
funds funds
2021 2021
Rent receivable 125,975 125,975

Unrestricted Total
funds funds
2022f 2022f
Investment income - local investment properties 27,178 27,178
Investment income - local cash 1,061 1,061
28,239 28,239
Unrestricted Total
funds funds
2021 2021
Investment income - local investment properties 29,872 29,872
Investment income - local cash 732 732
30,604 30,604

United Kingdom
United Kingdom
Charitable
donations
to Total
Institutions funds
2022f 2022
10,300 10,300
Charitable
donations
to
Total
institutions funds
2021 2021
35,000 35,000

Restricted Unrestricted
funds funds Total
2022 2022 2022
Advancement of Christian Faith 26,655 1,034,835 1,061,490
Restricted Unrestricted
funds funds Total
2021 2021 2021
Advancement of Christian Faith 113,292 1,018,625 1,131,917

Charitable
Activities donation
undertaken funding
of
Support Total
directly activities costs funds
2022f 2022 2022 2022
Advancement of Christian Faith 546,154 10,300 505,036 1,061,490
Charitable
Activities donation
undertaken funding
of
Support Total
directly activities costs funds
2021 2021 2021 2021
Advancement of Christian Faith 475,474 35,000 621,443 1,131,917

Advanceme
nt of
Christian Total
Faith funds
2022 2022
Staff costs 203,629 203,629
Depreciation 126,560 126,560
Ministry expenses 108,868 108,868
Evangelism and special events 60,614 60,614
Music expenses 38,512 38,512
Media expenses 7,971 7,971
546,154 546,154
Ad vancernen
tofChristian Totai
Faith funds
2021 2021
Staff costs 202,595 202,595
Depreciation 127,876 127,876
Ministry expenses 50,332 50,332
Evangelism and special events 46,080 46,080
Music expenses 27,423 27,423
Media expenses 21,168 21,168
475,474 475,474

Advanceme
nt of
Christian Total
Faith funds
2022 2022
Staff costs 156,683 156,683
Depreciation 30,222 30,222
Vending
machines
8,382 8,382
Bookshop 721 721
Premises costs 296,855 296,855
Communication
costs
31,670 31,670
Finance costs 26,945 26,945
Office and administration costs 17,984 17,984
Professional and consultancy fees 12,743 12,743
Travel and accomodation 1,033 1,033
Motor vehicle expenses 6,081 6,081
Income tax 65 65
Bad debt 1,806 1,806
(Gain)/loss on disposal of assets (116,299) (116,299)
Exchange (gain)/loss (390) (390)
Sundry church expenses 21,670 21,670
Governance costs 8,865 8,865
505,036 505,036

Analysis ofsupport cos ts ( contin u ed)
Ad vancemen
tofChristian Totai
Faith funds
2021 2021
Staff costs 172,377 172,377
Depreciation 36,099 36,099
Vending
machines
856 856
Premises costs 268,393 268,393
Communication
costs
23,507 23,507
Finance costs 28,977 28,977
Office and administration costs 14,677 14,677
Professional
and consultancy
fees 67,259 67,259
Travel and accomodation 2,202 2,202
Motor vehicle expenses 11,859 11,859
Income tax (28,625) (28,625)
(Gain)/loss
on disposal ofassets
(5,695) (5,695)
Exchange (gain)/loss 181 181
Sundry church expenses 20,796 20,796
Governance
costs
8,580 8,580
621,443 621,443
Auditors'
remuneration
2022f 2021
Fees payable to the Charity's auditor for the audit ofthe Charity's annual
accounts 5,610 5,610
Fees payable to the Charity's auditor in respect of:
The auditing
ofaccounts
ofassociates ofthe Charity 2,500 2,500
All non-audit
services not
included above 3,470 4,020

Group Group Charity Charity
2022 2021 2022f 2021
Wages and salaries 328,509 332,775 328,509 332,775
Social security costs 25,974 36,316 25,974 36,316
Contribution to defined contribution pension
schemes 5,829 5,881 5,829 5,881
360,312 374,972 360,312 374,972
Pastors
Church administration
Group Group
2022 202'I
No. No.
10
Group Group
2022 2021
No. No.

Taxation
2022f 202'/
Corporation tax
Adjustments in respect of previous periods (1,314)
Taxation on net (expenditure)/income (1,314)

Freehold Motor Fixtures and
property vehicles fittings Total
Cost or valuation
At 1 January 2022 7,860,474 77,355 1,527,725 9,465,554
Additions 213,626 69,968 283,594
Disposals (350,000) (350,000)
At 31 December 2022 7,724,100 77,355 1,597,693 9,399,148
Depreciation
At 1 January 2022 1,351,787 74,753 1,515,389 2,941,929
Charge for the year 134,793 651 21,338 156,782
On disposals (18,667) (18,667)
At 31 December 2022 1,467,913 75,404 1,536,727 3,080,044
Net book value
At 31 December 2022 6,256,187 1,951 60,966 6,319,104
At 31December 2021 6,508,687 2,602 12,336 6,523,625

Name Company Registered office or principal Principal activity
number place ofbusiness
Lighthouse Operations Ltd 11124403 254 - 270 Camberwell Road, Hire of events space
Camberwell Road, London SE5
ODP
Class of Holding
shares
Ordinary 100%

Group Group Charity Charity
2022 2021 2022f 2021
Due within one year
Other debtors 9,455 10,838 8,836 10,591
Prepayments
and accrued income
204,971 19,571 204,971 19,571
Tax recoverable 99,531 31,250 99,531 31,250
313,957 61,659 313,338 61,412
Creditors: Amounts falling due within one year
Group Group Charity Charity
2022 2021 2022 2021
Bank overdrafts 10,332 7,871 10,332 7,871
Bank loans 179,680 179,680 169,680 169,680
Trade creditors 188,963 44,978 188,963 44,978
Amounts
owed to group undertakings
158,642 131,641
Other taxation and social security 14,119 14,265 14,119 14,265
Pension
fund loan payable
3,341 1,294 3,341 1,294
Other creditors 10,316 7,762 3,556 2
Accruals and deferred income 11,580 12,647 8,580 8,580
418,331 268,497 557,213 378,311

Group Group Charity Charity
2022f 2021 2022 2021
Bank loans 355,057 534,737 330,890 500,570

Group Group Charity Charity
2022 2021 2022f 2021
Financial assets
Financial assets measured at fair value
through income and expenditure 312,864 116,299 225,601 93,535

Stateme nt o ffunds - curren t year
Balance at
Balance at 1 31
January December
2022 Income Expenditure Taxation 2022
E
Unrestricted funds
General Funds - all funds 5,716,034 1,574,584 (1,287,160) 1,314 6,004,772
Reserves 98,655 98,655
5,814,689 1,574,584 (1,287,160) 1,314 6,103,427
Restricted funds
Children and youth fund 1,326 (1,326)
Building fund 2,971 (2,971)
Welfare fund 76,741 777 (8,408) 69,110
Food bank 5,593 (5,593)
Mission fund 8,357 (8,357)
83,660 12,105 (26,655) 69,110
Total of funds 5,898,349 1,586,689 (1,313,815) 1,314 6,172,537

Statemen t o ffunds -prior year
Balance af
Balance af 31
1January December
2021 Income Expendi fure 2021
Unrestricted funds
General Funds - all funds 5,862,475 1,053,288 (1,101,074) 5,814,689
Restricted funds
Missions fund 6,277 12,663 (18,940)
Children and youth fund 1,326 1,326
Building fund 18,132 4,012 (22,144)
Welfare fund 76,708 533 (500) 76,741
Food bank 5,593 5,593
Coronavirus Job Retention Scheme 71,708 (71,708)
108,036 88,916 (113,292) 83,660
Total of funds 5,970,511 1,142,204 (1,214,366) 5,898,349

Summary offunds - cu rrent year
Balance at
Balance at 1 31
January December
2022 Income Expenditure Taxation 2022
E
General funds 5,814,689 1,574,584 (1,287,160) 1,314 6,103,427
Restricted funds 83,660 12,105 (26,655) 69,110
5,898,349 1,586,689 (1,313,815) 1,314 6,172,537
Summary offunds - prior year
Balance at
Balance at 31
1January December
2021 Income Expenditure 2021
General funds 5,862,475 1,053,288 (1,101,074) 5,814,689
Restricted funds 108,036 88,916 (113,292) 83,660
5,970,511 1,142,204 (1,214,366) 5,898,349
Analysis of n et assets between
funds - current
year
Restricted Unrestricted Total
funds funds funds
2022 2022f 2022
f.
Tangible fixed assets 6,319,104 6,319,104
Current assets 69,110 557,711 626,821
Creditors due within one year (418,331) (418,331)
Creditors due in more than one year (355,057) (355,057)
Total 69,110 6,103,427 6,172,537

Analysis of n et assets between
funds - prior ye
ar
Restricted Unrestricted Total
funds funds funds
2021 2021 2021
Tangible fixed assets 6,523,625 6,523,625
Current assets 83,660 94,298 177,958
Creditors due within one year (268,497) (268,497)
Creditors due in more than one year (534,737) (534,737)
Tl 83,660 5,814,689 5,898,349

23. Reconciliation
ofnet
Reconciliation
ofnet
movement movement in funds to in funds to net cash flow from operating activities
Group Group
2022f 2021
Net
income/expenditure
for the year (as per Statement of Financial
Activities) 274,188 (72,162)
Adjustments
for:
Depreciation
charges
156,782 163,976
Dividends,
interests
and rents from investments (28,239) (30,704)
Profit on the sale offixed assets (116,299) (5,695)
Decrease/(increase) in debtors (252,298) 31,384
Increase/(decrease) in creditors 149,834 (9,642)
Net cash provided by operating activities 183,968 77,157
24. Analysis ofcash and cash equivalents
Group Group
2022f 2021
Cash
in hand
312,864 116,299
Total cash and cash equivalents 312,864 116,299

At 1 At 31
January December
2022 Cash flowsf 2022
Cash at bank and in hand 116,299 196,565 312,864
Bank overdrafts repayable on demand (7,871) (2,461) (10,332)
Debt due within 1 year (180,974) (2,047) (183,021)
Debt due after 1 year (534,737) 179,680 (355,057)
(607,283) 371,737 (235,546)

pay ments und er non-cancellable
operating
leases a
s follows:
Charity Charity
2022 2021
Not later than 1 year 65,000 60,000